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Wedding bells
Key points
- Wedding packages may comprise many different elements.
- Consider the VAT rate applicable to each supply.
- Room hire may be an exempt separate supply but not in all cases.
- The temporary 5% VAT rate will apply to accommodation for guests but not necessarily the catering.
There is a lot to think about when planning one’s ‘big day’ and it seems that goes for VAT too. It might not be something for the bride’s or groom’s ‘to do’ list but wedding event organisers venue providers caterers and other suppliers will need to consider the VAT rules in respect of their supplies. There have always been several technical challenges to overcome when considering a wedding package and all its various elements but now there is also the potential application of the temporary reduced rate for hospitality holiday accommodation and attractions.
Wedding packages
As an example...
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